building extention onto house

[kirkgas]

hope someone can either help or point me in the right direction, my wife is a self employed childminder, we (for we read she) wants us to get an extention built on to the back of the house to use during the day for her business, essentially we will classify it as for sole business use, as it will be fully kitted out ncl toilet etc, my question is does anyone know how much of the total cost can be assigned to her business via her accounts, cheers

 

[joinerjohn]

I wouldn't have thought the taxman would allow much of it to be assigned as business expense. Unless it was completely blocked off from your house and had a dedicated access via another route.
Too easy for both of you to build it , then a few years down the line, stop doing the childminding and use the extension as an added living area. You need advice from an accountant.

 

[kirkgas]

cheers will look out for more info, she earns about £16k at the moment and only pays about £350 per yr in tax due to the allowances she gets as she has relatively high expenses, so i just wondered if "needing" the extention woud be allowable through her books